Home Highlights September 2012 Year 2012 This

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1. Conversion of shipping bill - Advance Licence Scheme to duty drawback scheme - Board has iclarified the legal position that such a conversion is permissible - assessee...

2. Conversion of shipping bill from duty drawback scheme to advance licence scheme denied -conversion allowed on submission of proof of refund of duty drawback - AT

3. Duty Drawback – Benefit of 100% EOU - conversion of free shipping bills into duty draw back shipping bills - The appellant was not claiming any benefits as 100% EOU -...

4. Conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme allowed subject to reversal of benefit taken under Duty Drawback Scheme is paid by the appellant...

5. 100% EOU - conversion from EOU scheme to DBK Scheme - exporter is very much entitled for conversion of zero duty EPCG shipping bills to zero duty EPC scheme cum drawback...

6. Conversion of shipping bill from duty drawback scheme to Advance Authorization Scheme - export of white refined sugar / raw sugar - conversion of shipping bill from one...

7. 100% EOU - benefit of the DTA Scheme - debonding - conversion of free shipping bills into Advance Licence/DEPB/DFRC shipping bills - tribunal allowed the conversion -...

8. Denial of request for conversion of free shipping bills to drawback shipping bills - No document has been examined and drawback claim has been rejected without any...

9. Conversion of free shipping bills to drawback shipping bills after export - If the duty drawback is not allowed to the appellant, the appellant is perforce required to...

10. Rejection of request of the appellant for conversion of free shipping bills to drawback shipping bills - Section 149 of the Customs Act, 1962 - The Tribunal affirmed...

11. Conversion of shipping bills - it is for conversion from Advance Authorization scheme to duty drawback scheme - the request for conversion of the shipping bill cannot be...

12. Denial of conversion of 3 Shipping Bills from DEPB scheme to Drawback - exporter cannot be penalized for the inaction of the department at the time of allowing the...

13. Denial of conversion of free shipping bill to drawback shipping bill - There was an alert circular issued against the appellant therefore, it was the compelling reason...

14. Conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme - Period of limitation - they were held to be eligible to claim the benefit of DFIA. Section 149 of...

15. MEIS scheme - conversion of the EPCG shipping bill into the EPCG­ cum­ Drawback shipping bill - Since in the present case, the amendment of shipping bills by converting...